The “accountant” stereotype in the Florentine medieval popular culture: “galantuomini” or usurers?
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 17 June 2021
Issue publication date: 3 February 2022
Abstract
Purpose
This paper explores the stereotype of the accountant in Florentine medieval popular culture based on literary works and from a historical perspective. It aims to highlight how stereotypes change with time and represent the cultural and historical evolution of a society. This research challenges Miley and Read (2012), who stated that the foundation of the stereotype was in Commedia dell'arte, an Italian form of improvisational theatre commenced in the 15th century.
Design/methodology/approach
The authors applied a qualitative research method to examine the accountant from a medieval popular culture perspective. The analysis consists of two phases: (1) categorisation of the accountant stereotype based on accounting history literature and (2) thematic analysis of The Divine Comedy (1307–1313) and The Decameron (1348–1351). The authors explored a synchronic perspective of historical investigation through a “cross-author” comparison, identifying Dante Alighieri as the first key author of medieval popular culture. During his imaginary journey through The Divine Comedy, Dante describes the social, political and economic context of the Florentine people of the 14th century. Then, with its various folkloristic elements, The Decameron of Giovanni Boccaccio becomes the “manifesto” of the popular culture in the Florentine medieval times.
Findings
This study shows the change of the accountant stereotype from the medieval age to the Renaissance. The Divine Comedy mainly connotes a negative accountant stereotype. The 14th century's Florentine gentlemen (“i galantuomini”) are apparently positive characters, with an ordered and clean aspect, but they are accused of being usurers. Dante Alighieri pictures the accountant as a “servant of capitalism”, “dishonest person, excessively fixated with money”, “villain and evil” and “excessively rational”. Giovanni Boccaccio mainly portrays a positive accountant stereotype. The accountant is increasingly more reliable, and this “commercial man” takes a more prestigious role in the society. In The Decameron, the accountant is depicted as a “hero”, “gentleman”, “family-oriented person with a high level of work commitment” and “colourful persona, warm, and emotional”. Overall, the authors provided new evidence on the existence of the accountant stereotype in the Florentine medieval popular.
Originality/value
This study engages with accounting history literature accountants' stereotypes in an unexplored context and time period, providing a base for comparative international research on accounting stereotypes and popular culture. Additionally, it addresses the need for further research on the accountant stereotype based on literary works and from a historical perspective. Therefore, this research also expands the New Accounting History (NAH) literature, focussing on the investigation of the accountant stereotype connotations in the 14th century.
Keywords
Acknowledgements
The two co-authors have dedicated the same effort and enthusiasm in conducting this research. Therefore, the authorship list follows an alphabetical order. The authors acknowledge the support of Elena Giovannoni (Royal Holloway University of London, UK and University of Siena, Italy). Elena has advised us during the fascinating journey of this research paper encouraging and motivating the authors. In addition, the authors appreciate the constructive observations provided on earlier versions of the paper by the participants during the:-XIV National Conference of the Italian Accounting History Society, Turin (Italy), November 2018;-Second International Seminar of Accounting History, Siena (Italy), November 2019;-Second Alternative Accounts Europe Conference, University of Leicester School of Business, Leicester (UK), January 2020.In particular, the authors would like to thank Roberto Di Pietra, Delfina Gomes, Frances Miley, Andrew Read, Ingrid Jeacle, Amanze R Ejiogu, Atul K. Shah, Maria Lusiani, Rosanna Spanò, David Alexander, William Black, Keith Hoskin and Suki Sian for their suggestions, advice and support on the development of this paper. The authors wish also to thank Alessia Patuelli (IMT School for Advanced Studies Lucca, Italy) for her precious contribution during the early stages of this paper. Finally, the authors would like express their gratitude to the Prof. Lee Parker and the AAAJ anonymous referees for the great support, the comments/suggestions and for allowing us to complete this challenging and fascinating journey.
Citation
Carungu, J. and Molinari, M. (2022), "The “accountant” stereotype in the Florentine medieval popular culture: “galantuomini” or usurers?", Accounting, Auditing & Accountability Journal, Vol. 35 No. 2, pp. 241-270. https://doi.org/10.1108/AAAJ-01-2020-4386
Publisher
:Emerald Publishing Limited
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